Section 200 in Rules under the United Provinces Excise Act, 1910
200. Preparation.
(a)As soon as possible after the conclusion of a settlement by auction, a register in Form G-4 shall be prepared in anticipation of sanction from the settlement record of all shops sold. This register shall include all licences disposed of at the time of an auction.(b)Arrangement. - The register may be divided into separate parts for each branch of the revenue. The arrangement shall be by tahsils, and a separate page shall be allotted in alphabetical order to each shop. The arrangement under the various branches of revenue shall be according to circumstances as follows :(1)Country spirit-(i)Contract supply system.(ii)Outstill system.(2)Bhang.(3)Tari-(i)Farming system.(ii)Shop-to-shop system.Every page in the register shall be numbered and an alphabetical index of licensees shall be prefixed showing in respect of each, all shops held by him.(c)To be used as ledger. - This register will also be used as a ledger of demands and payments and the following instruction are given for its preparation :(1)A few pages should be left blank at the beginning of the register, and as soon as the new excise year commences (April or October 1, as the case may be) all outstandings of previous year should be entered in these pages, the arrangement being the same as that hereinbefore prescribed for current demands. In this portion of all the ledger the headings of columns 3, 4 and 8 will be altered to "on account of outstandings" and columns 2 and 7 will remain blank;(2)The remainder of the ledger will be occupied by the demand and collection on account of the forthcoming year arranged as already prescribed. The entry against each shop will be arranged so as to show first the advance deposit and then the instalments on account of different months. Entries of payment will be made from the Siaha as indicated in the example given in the form, and the register will be compared with the Tahsildars monthly return submitted under paragraph 173. Remissions will be noted in the manner prescribed by paragraph 178. Careful compliance with these instructions will greatly facilitate the preparation of the annual returns (Appendix C to annual report).Extracts from register of sales arid demand to be sent to Tahsildars and policeAs soon as the portion of this register which relates to the forthcoming year has been completely written up, extracts in Form G-15 shall be made for transmission to Tahsildar and Excise Inspectors relating to shops in their tahsil and circles, the amount paid in advance being entered in column 6. A list shall, at the same time, be prepared in Form G-i6 of shops sold for the information of the superintendent of police. A list in Form G-16 of all country spirit and drug shops shall also be furnished to each Excise Inspector in-charge of warehouse. Immediately on receipt order from the Excise Commissioner on the settlement proposals any changes necessitated by such order shall be made in the register, extracts and list prescribed above. The entries in columns 5 and 6 of statement G-15 shall be totalled for the district and for each tahsil, and the extracts and list shall then be despatched to the officers for whom they are intended. Any changes made in the extracts or list during the year shall be notified to Excise Inspectors, Tahsildar or the Superintendent of Police.(5)Register of sanctioned shops
